DSpace Collection:https://dspace.univ-ouargla.dz/jspui/handle/123456789/310852026-04-22T00:32:58Z2026-04-22T00:32:58ZThe role of innovation in improving the performance of industrial enterprisesمحمد الهاشمي حجاجمحمد الخطيب نمرشريفة جعديhttps://dspace.univ-ouargla.dz/jspui/handle/123456789/312492022-11-03T09:26:25Z2021-06-30T00:00:00ZTitre: The role of innovation in improving the performance of industrial enterprises
Auteur(s): محمد الهاشمي حجاج; محمد الخطيب نمر; شريفة جعدي
Résumé: This study aims to highlight the Importance of innovation in industrial enterprises
enterprises and the positive impact of innovative products on the performance of the Ain Tuta
cement company Batna, the results obtained in this study showed that the new innovative product
of salt resistant cement ( CDA-CEM42-5ES) has contributed in raising the volume in this
company, this is du to the increase in the demand for this high quality product by the dealers, order
to expand development projects
Description: Algerian Studies of Accounting and Financial Review2021-06-30T00:00:00ZEffect of Financial Leverage on the Firms Efficiency - An Applied Study on a Sample ofالزهرة رحمانيمحمد الجموعي قريشيhttps://dspace.univ-ouargla.dz/jspui/handle/123456789/312482022-11-03T09:18:04Z2021-06-30T00:00:00ZTitre: Effect of Financial Leverage on the Firms Efficiency - An Applied Study on a Sample of
Auteur(s): الزهرة رحماني; محمد الجموعي قريشي
Résumé: in this research we aim to study the effect of financial leverage on the firms efficiency
according to the traditional financial index Rate of Return on Assets ROA.by applying them to a
sample of industrial firms in Ghardaia region consisting of 12 companies during the period from
2010 to 2015, To determine the impact of debt ratio, ratio of debt to equity, firm size and growth
rate on the rate of return on assets, depending on the SPSS statistical program. The most important
findings of the study There is a statistically significant inverse relation between the debt ratio and
the rate of return on assets, And a low positive correlation between the ratio of debt to equity and
return on assets, firms should therefore prefer internal finance to external financing to increase
return
Description: Algerian Studies of Accounting and Financial Review2021-06-30T00:00:00ZFinance and Social Responsibility: Any Style to Adjustلمياء عمانيعائشة سلمة كيحليمنى مسغونيhttps://dspace.univ-ouargla.dz/jspui/handle/123456789/312472022-11-03T09:12:24Z2021-06-30T00:00:00ZTitre: Finance and Social Responsibility: Any Style to Adjust
Auteur(s): لمياء عماني; عائشة سلمة كيحلي; منى مسغوني
Résumé: This researchaims to discuss the extent of corporate social responsibility as an
adjustment type to diminish shocksca used by financial capitalism through the influence of
financial markets that have caused the financialization of strategies which cancreate value within
the enterprise. Where the emergence of social responsibilityis linked to two fundamentalelements,
the business ethics in the organization and the theory of stakeholders, then the social responsibility
becomes more capable of ful fillingitsassignedrole and becomes a strategic value whenitislinked to
institutional and strategic dimensions at the same time. The corporatesocial responsibility in the
field of finance suggets a range of financial innovations of a social nature,through socially
responsible investment, micro-finance and financial inclusion, and they areprone to critics, because
they deviatefrom the main objectives and acquire a commercial nature, especially the microfinance.
finally, the researchemphasizes the necessity to pay attention to local solidarity finance
that supports social entrepreneurship
Description: Algerian Studies of Accounting and Financial Review2021-06-30T00:00:00ZStudying the Reasons for Non-Recognition of the Surplus of Intangible Assets in Algerian Institutionsفيصل كريمشريفة رفاعhttps://dspace.univ-ouargla.dz/jspui/handle/123456789/312442022-11-03T09:07:29Z2021-06-30T00:00:00ZTitre: Studying the Reasons for Non-Recognition of the Surplus of Intangible Assets in Algerian Institutions
Auteur(s): فيصل كريم; شريفة رفاع
Résumé: This study aims to shed light on the reasons that lead Algerian companies not to recognize the
acquisition difference in their financial statements, especially those companies and complexes that are listed
on the stock exchange or large and international complexes, which negatively affects the overall value of
these huge economic entities in the shade of the unification of accounting and Algeria’s application of
International Accounting Standards, under which itscompanies are obliged to provide honest and objective
financial statements. The results of the analytical study of the Algerian environment have shown a
dereliction of the auditors and lack of respect for the accounting organization as the main reasons for
publishing financial statements that do not bear the difference of acquisition. Therefore, these financial
statements do not give a true picture of the true financial position of these companies
Description: Algerian Studies of Accounting and Financial Review2021-06-30T00:00:00Z